Tax On Television Services
LexInter | March 8, 2004 | 0 Comments

Tax On Television Services

GENERAL TAX CODE, CGI

Article 302 bis KB

(Law nº 97-1239 of December 29, 1997 art. 28 af amending finances for 1997 in force on January 1, 1998, Official Journal of December 30, 1997) 
(Law n ° 2004-1484 of December 30, 2004 art. 120 I finances for 2005 Official Journal of December 31, 2004) 
(Law n ° 2005-1719 of December 30, 2005 art. 50 IV, art. 165 I finances for 2006 Official Journal of December 31, 2005) 
(Law n ° 2005-1720 of December 30, 2005 art. 42 I, III corrective finances for 2005 Official Journal of December 31, 2005)

   I. A tax is instituted due by any operator established in France of a television service received in mainland France or in the overseas departments and who has scheduled, during the previous calendar year, one or more audiovisual or cinematographic works eligible for aid from the special allocation account opened in the Treasury accounts and entitled: “Cinema, audiovisual and local radio expression”.

   II. 1. The tax is based on the amount excluding value added tax of subscriptions and other sums paid, in remuneration of a television service mentioned in I, by users, by organizations which operate cable networks and by all body responsible for the marketing of television services broadcast by satellite or terrestrial hertzian way.
   2. When the persons mentioned in I operate a television service broadcast by terrestrial hertzian way, the tax is based on the amount excluding value added tax of subscriptions and other sums mentioned in 1 as well as:
   a) Amounts paid by advertisers and sponsors, for the dissemination of their advertising and sponsorship messages, to the taxpayers concerned or to the managers of advertising and sponsorship messages (1). These sums are subject to a standard deduction of 4%;
   b) Proceeds from the license fee for the right to use television sets collected by the taxpayers concerned, with the exception of the National Society of Overseas Radio and Television Broadcasting;
   vs. Amounts paid directly or indirectly by electronic communications operators to the taxpayers concerned, or to persons to whom these taxpayers have entrusted the collection, at the rate of shared revenue telephone calls, connections to telematic services and sending of text messages which are linked to the broadcasting of their programs, with the exception of programs serving a great national cause or of general interest.

   III. The tax is payable by the collection of the proceeds of the royalty and the payment of the other sums mentioned in II.

   IV. Taxpayers proceed to liquidate the tax due for the previous calendar year when filing their value added tax return for the month of March or the first quarter of the calendar year.

   V. The tax is collected and controlled according to the same procedures and under the same sanctions, guarantees, securities and privileges as the value added tax. Complaints are presented, investigated and judged according to the rules applicable to this same tax.

   NOTE: (1) Sentence applicable from January 1, 2007.
   NOTE: This version of this article is in effect until January 1, 2008. 

Article 302 bis KB

(Law nº 97-1239 of December 29, 1997 art. 28 af amending finances for 1997 in force on January 1, 1998, Official Journal of December 30, 1997)
(Law n ° 2004-1484 of December 30, 2004 art. 120 I finances for 2005 Official Journal of December 31, 2004) 
(Law n ° 2005-1719 of December 30, 2005 art. 50 IV, art. 165 I finances for 2006 Official Journal of December 31, 2005) 
(Law n ° 2005-1720 of December 30, 2005 art. 42 I, III corrective finances for 2005 Official Journal of December 31, 2005) 
(Law nº 2007-309 of March 5, 2007 art. 35 I Official Journal of March 7, 2007 in force on January 1, 2008)

   I. A tax payable by any television service publisher within the meaning of Article 2 of Law No. 86-1067 of September 30, 1986 relating to freedom of communication, which is established in France and which has programmed, is established. during the previous calendar year, one or more audiovisual or cinematographic works eligible for aid from the special allocation account opened in the Treasury accounts and entitled: “Cinema, audiovisual and local radio expression”, as well as by any distributor of television services within the meaning of article 2-1 of the aforementioned law nº 86-1067 of September 30, 1986 established in France.
   For the purposes of this article, a television service distributor is considered to be any publisher of television services, the financing of which calls for remuneration from the users, who directly collects the revenue from the subscriptions paid by these users.

   II. The tax is based on the amount excluding value added tax:
   1 ° For television service editors:
   a) Amounts paid by advertisers and sponsors, for the dissemination of their advertising and sponsorship messages, to the taxpayers concerned or to the managers of advertising and sponsorship messages (1). These sums are subject to a standard deduction of 4%;
   b) Proceeds from the license fee for the right to use television sets collected by the taxpayers concerned, with the exception of the National Society of Overseas Radio and Television Broadcasting;
   vs. Amounts paid directly or indirectly by electronic communications operators to the taxpayers concerned, or to persons to whom these taxpayers have entrusted the collection, at the rate of shared revenue telephone calls, connections to telematic services and sending of text messages which are linked to the broadcasting of their programs, with the exception of programs serving a great national cause or of general interest.
   2 ° For television service distributors, subscriptions and other sums paid by users as remuneration for one or more television services. When an offer also gives access to other categories of services, the tax is based on the only part of this offer corresponding to television services. The income from subscriptions and other aforementioned sums is subject to a 10% deduction. When the taxpayer operates several electronic communications networks and has concluded separate operating agreements for this purpose with local authorities, the tax is based on the income from the subscriptions and other aforementioned sums, within the framework of each of these agreements.

   III. The tax is payable by the collection of the proceeds of the license fee and the payment of the other sums mentioned in 1 ° of II for television service publishers and, for service distributors, by the collection of the proceeds. subscriptions and other sums mentioned in 2 ° of the same II.

   IV. Taxpayers proceed to liquidate the tax due for the previous calendar year when filing their value added tax return for the month of March or the first quarter of the calendar year.

   V. The tax is collected and controlled according to the same procedures and under the same sanctions, guarantees, securities and privileges as the value added tax. Complaints are presented, investigated and judged according to the rules applicable to this same tax.

   NOTE: (1) Sentence applicable from January 1, 2007.

Article 302 bis KC

(Law nº 97-1239 of December 29, 1997 art. 28 af amending finances for 1997 in force on January 1, 1998, Official Journal of December 30, 1997) 
(Ordinance n ° 2000-916 of September 19, 2000 art. 6 Official Journal of September 22, 2000 in force on January 1, 2002)
(Regulation n ° EC 974-98 of 3 May 1998 art. 14 OJEC 11 May 1998 in force on 1 January 2002)) 
(Law nº 2007-309 of March 5, 2007 art. 36 Official Journal of March 7, 2007)

   The tax is calculated by applying to the fraction of each part of the amount of annual collections and payments in euros (excluding value added tax) which exceeds 3,700,000 euros the rates of:
   1.2% for the fraction greater than 3,700 000 euros and less than or equal to 5,500,000 euros;
   2.2% for the fraction greater than 5,500,000 euros and less than or equal to 7,300,000 euros;
   3.3% for the fraction greater than 7,300,000 euros and less than or equal to 9,100,000 euros;
   4.4% for the fraction greater than 9,100,000 euros and less than or equal to 11,000,000 euros;
   5.5% for the fraction over 11,000,000 euros.
   The amount of the tax resulting from the application of the preceding provisions is reduced by 50% for the National Broadcasting and Television Company of Overseas and for the television services whose operator is established in the overseas departments. -sea.
   For television services broadcast in high definition, the above rates are increased by 0.2.
   For television services broadcast on personal mobile television, the above rates are increased by 0.1.

   NOTE: An anomaly in article 35 of law nº 2007-309 prevents this article from being updated completely and correctly.

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